186-C:18-a Administration and Monitoring of State Special Education Aid. –
I. Each school district seeking reimbursement under this chapter shall submit to the department, by a date established by the department, a certified report for each student for whom reimbursement is requested.
II. The report shall include, at minimum:
(a) A student identifier;
(b) A description of services provided pursuant to the student's individualized education program (IEP);
(c) Eligible expenditures associated with those services, itemized by category;
(d) The total reimbursement amount requested for that student; and
(e) Certification by the superintendent that the information submitted is accurate and that the district maintains supporting documentation.
III. The department shall determine and issue state special education aid payments based on the certified reports submitted by school districts.
IV. (a) The department shall establish a risk-based monitoring program to verify the accuracy and allowability of reimbursement claims.
(b) The monitoring program shall include:
(1) Annual review of not less than 20 percent of districts submitting claims for state special education aid on a rotating review schedule designed to ensure that each district is reviewed at least once every 5 years;
(2) Random selection of additional districts for review;
(3) Targeted reviews based on risk indicators, anomalies, prior findings, or other factors identified by the department; and
(4) Other criteria as identified by the department.
(c) If systemic errors are identified, the department may take additional measures, including:
(1) Conducting a full review of the past years of submissions;
(2) Requiring districts to enter into an agreement with an independent auditor to complete an audit of expenditures under this program;
(3) Requiring additional review and certification of expenditures by the local school board; and
(4) Other measures deemed appropriate.
V. For districts selected for review, the department may examine invoices, individualized education programs (IEPs), service documentation, expenditure records, and any other documentation necessary to verify eligibility and accuracy of reported costs.
VI. (a) The department shall adjust reimbursement amounts based on monitoring findings.
(b) Overpayments shall be subject to recoupment.
(c) The department may require corrective action plans for districts demonstrating systemic errors or noncompliance.
VII. The department shall adopt rules pursuant to RSA 541-A to implement this section, including reporting formats, certification requirements, monitoring standards, appeal procedures, and recoupment processes.